Export-Import Bank of China
Environmental Policy
Original version for official use
关 于中国的环 境保护 政策
一、环 境管理政策
核心是采取防范措施和加强 环 境管理，力求不产 生或少产 生对 环
境的污 染和破坏。主要措施是：
（一）将环 境保护 纳 入国民经 济 与社会发 展计 划和年度计 划，在
经 济 发 展中防治环 境污 染和生态 破坏。
（二）严 格对 建设 项 目实 行环 境影响评 价和
“三同时 ”
制度(建设 项 目的生产 主体工程防治污 染设 施同时 设 计 、同时 建设 、同
时 投产 使用)。现 在，全国建设 项 目环 评 执 行率和
“三同时 ”
执 行率都达到 95％ 以上。
（三）健全环 境保护 法律、法规 和规 章，使环 境管理沿着法制化
和规 范化轨 道发 展.
（四）健全环 境管理机构。从中央到省、市、县 四级 政府建立了
环 境管理机构，这 些机构依法行使环 境管理权 力。国务 院有关 部门 和
大中型企业 也建立了相应 的环 境管理机构，管理本行业 和本企业 的环
境问 题 。
二、环 境经 济 政策
主要包括资 金投入和税收优 惠政策：
（一）企业 将防治污 染所需资 金纳 入固定资 产 投资 计 划。
（二）列入国家重点污 染防治和生态 保护 的项 目，国家给 予资 金
支持；城市政府将城市维 护 费 用于环 境保护 设 施建设 ；国家征收的排
污 费 用于污 染防治。
（三）国家实 行税收优 惠政策
——
所得税优 惠：对 利用废 水、废 气、废 渣等废 弃物作为 原料进 行生产 的
，在5年内减征或免征所得税；
——
投资 方向税优 惠：建设 污 水处 理厂、资 源综 合利用等项 目，其固定资
产 投资 方向调 节 税实 行零税率；
——
增值 税优 惠：对 以煤矸石、粉煤灰和其他废 渣为 原料生产 的建材产 品
，以及利用废 液、废 渣提炼 黄金、白银 等免征增值 税；
——
建筑税优 惠：建设 污 染源治理项 目，在可以申请 优 惠贷 款的同时 ，该
项 目免交建筑税；
——
关 税优 惠：对 城市污 水和造纸 废 水部分处 理设 备 等实 行进 口商品暂 定
税率，享受关 税优 惠；
——
消费 税优 惠：对 生产 、销 售达到低污 染排放限值 标 准的小轿 车 、越野
车 和小客车 减征30％ 的消费 税。
——
农 业 特产 税优 惠：西部地区退耕还 林还 草而产 出的农 业 特产 收入，在10
年内免征农 业 特产 税。
三、环 境技术 政策
目的在于提高能源和资 源利用效率、减少污 染物的排放，主要措
施有：
（一）工业 企业 在进 行技术 改造时 ，采用先进 的技术 和清洁 生产
工艺 ，提高资 源、能源的利用率；
（二）按照环 保法律有关 规 定，对 企业 浪费 能源和资 源、严 重污
染环 境的落后工艺 和设 备 实 行限期淘汰；
（三）企业 在生产 中应 该 采用无毒、无害或低毒、低害原料。
四、环 境保护 产 业 政策
在经 济 结 构战 略性调 整中，促进 环 保产 业 结 构优 化，提高环 保产
品的科技含量；制定措施促进 环 保产 业 社会化、环 保产 业 营 运市场 化
、产 品标 准化等。
五、环 境国际 合作政策
中国一贯 高度重视 环 境国际 合作交流，强 调 在认 真做好本国环 境
保护 工作的同时 ，以积 极的态 度参与国际 环 境事务 ；以新的伙伴关 系
共同推进 区域和全球环 境合作，加快解决全球环 境问 题 的进 程；坚 持
环 境国际 合作应 该 尊重国家主权 ，处 理环 境问 题 应 兼顾 各国现 实 的实
际 利益和世界的长 远 利益。
六、中国进 出口银 行的环 境保护 政策
中国进 出口银 行在业 务 开 展中高度重视 所支持的项 目对 环 境的影
响，主要从事前、事中和事后三个环 节 加强 对 项 目环 境影响的监 控和
管理。
（一）事前——项 目评 审 环 节
中国进 出口银 行将项 目的环 境影响评 估作为 项 目评 审 的基本条件
和要素之一，要求寻 求进 出口银 行支持的项 目，必须 进 行环 境影响的
可行性分析，得到所在地/国的环 境管理部门 的认 可或批准，对 不利于
环 境保护 或得不到环 境管理部门 认 可或批准的项 目，一律不予提供支
持。这 一政策在中国进 出口银 行支持的国内外上千个项 目中得到贯 彻
。
（二）事中——项 目检 查 环 节
中国进 出口银 行对 项 目执 行进 行定期检 查 ，检 查 内容包括所执 行
的项 目对 环 境造成的影响。对 那些在执 行过 程中对 环 境开 始产 生不可
接受的负 面影响的项 目，中国进 出口银 行将要求执 行单 位及时 采取补
救或预 防措施，否则 ，将停止提供支持。
（三）事后——项 目后评 价环 节
项 目中止或执 行完毕 后，中国进 出口银 行会对 项 目执 行情况、完
成情况及其影响进 行后评 价。环 境评 价是后评 价的必须 内容。根据后
评 价的情况，中国进 出口银 行会对 类 似项 目的事前和事中环 境要求将
做出修正。必要时 ，全面修正有关 的要求和政策。
Translated English-language version: not for
official use
About China’s Environmental Protection Policy
1. Environmental Management Policy
The core of the policy is to adopt preventive measures and enhance
environmental management, in order to not produce and to produce less
environmental pollution and destruction. The main measures include:
(1) To include environmental protection into the national economic and
social development plan and the annual plan. To deal with
environmental pollution and ecological destruction amid economic
development.
(2) To strictly enact environmental impact assessment and the “three
synchronized approach” for the construction projects, i.e. the design,
construction and operation of the core project and pollution prevention
facilities should be synchronized. Now, over 95% of construction
projects comply with such requirements in China.
(3) To improve the environmental legislation, law and regulations, so as
to bring environmental management into a legal and regulatory
framework.
(4) To improve the environmental management institution. These
institutions, which are formed at four levels of administrations, from
central, provincial, municipal to county level, will implement
environmental management according to law. State Council’s
departments and corporations can also building corresponding
institutions to manage its own sector or corporations’ environmental
problems.
2. Environmental Economic Policy
It mainly includes capital investment and tax return or exemption
policies:
(1) Corporations to include the expenditure incurred due to pollution
abatement into the fixed assets investment plan.
(2) To give financial support to the national major pollution abatement
and ecological protection projects; municipal government to spend the
budget of municipal maintenance in the construction of environmental
facilities; to levy the discharge treatment fee for pollution abatement.
(3) Tax return or exemption policies
-- Income Tax Incentives: those who make use of waste water, waste
gas and waste residue as raw materials for production will have the
partial or full tax return in five years;
-- Exemption for adjustment tax on directing investment: those who
build sewage treatment plants and comprehensive resources utilization
projects, the fixed assets adjustment tax on directing investment is set
at zero;
-- Value-added tax exemption: those who use corollary waste, fly ash
and other waste residue as raw materials for construction materials, and
those who use waste liquid and waste residue to extract gold and
platinum can have value-added tax exemption;
-- Construction tax exemption: the pollution abatement project at
sources, when applying for premium loan, can have construction tax
exemption;
-- Custom tax exemption: to impose fixed (lower) tax rate for the
imported municipal and paper mill sewage treatment equipment;
-- Consumption tax reduction: to impose a 30% reduction of
consumption tax for the production and sale of low emission cars,
including sedan vehicles, sport utility vehicles and coach cars;
-- Tax return on specialised agricultural products: The specialised
products due to the grain for green, restoration of forests and grassland
policies will have 10 year specialized agricultural product tax exemption.
3. Environmental Technology Policy
Its purpose is to raise the energy and resources utilization efficiency,
and reduce the pollutant’s discharge. The main measures include:
(1) When taking the technological improvement measures, the
industries should adopt advanced technique and clean production
technology so as to raise resources utilization and energy efficiency;
(2) to impose a phase-out plan for the backward technology and
equipments in corporations that waste energy, resources and pollute
environment, according to the environmental law,
(3) Corporations should use non-toxic, harmless or lowly toxic, lowly
harm materials during production.
4. Environmental Industry Policy
During the strategic adjustment of economic structure, we should
promote the improvement of environmental industry, raise the
technological elements in the environmentally friendly products and
implement measures to promote socialization of environmental industry,
and make environmentally friendly products marketable and
standardized.
5. International Cooperation on Environmental Protection
China has been paying high level of attention to international
cooperation on environmental protection. When seriously playing our
part in environmental protection, China actively takes part in
international environmental affairs. China aims at promoting regional
and global cooperation together with a new partnership, so as to speed
up the progress to resolve environmental problems. China emphasises
the respect for national sovereignty amid international cooperation, and
take the national interests of different countries and long-term interests
of the world into consideration when handling environmental problems.
6. China Ex-im Bank’s environmental protection policy
China Ex-im Bank is paying a high level of attention to our funded
projects’ environmental impacts. We enhance environmental monitoring
and management before, during and after the project implementation.
(1) Before – Project Review
China Ex-im Bank considers projects’ environmental impact assessment
as one of the basic requirements and elements during the project
review. We require the funded projects to conduct feasibility study of
environmental impacts, and obtain endorsement or approval from the
recipient country’s environmental administration. Those projects that
are harmful to environment or do not gain endorsement or approval
from environmental administration will not be funded. This policy is
enacted throughout over thousands of China Ex-im Bank’s funded
projects.
(2) During – Project Examination
China Ex-im Bank conducts regular examination for project
implementation, which includes the project’s environmental impacts.
Once any unacceptable negative environmental impacts result during
the project implementation, China Ex-im Bank will require the
implementation unit to take immediate remedial or preventive
measures. Otherwise, they will discontinue financial support.
(3) After – Post-project review
When the project is stopped or completed, China Ex-im Bank will
conduct post-project review in project implementation and completion
status, and its impacts. Environmental assessment is a necessity in the
post-project review. According to the post-project review, China Ex-im
Bank will revise the measures taken before and during the project
implementation for similar projects. If necessary, the related
requirements and policies will be fully revised.